Joey Juno began a web-based computer sales and service company on June 1, 2018, called Junos Toys. Joey has made a few decisions regarding the accounting system; all prepayments and unearned revenues will be recorded as assets and liabilities and the company will use a periodic inventory system. Junos Toys completed these transactions during November of the current year:

Nov 1 Joey invested $12,000 cash along with $9,000 of used computer equipment into his new business.

1 Purchased 8 months of insurance for $1,200 cash; the insurance is effective immediately.

4 $23,000 of merchandise was purchased from Eastman Store on account terms 1/10, n30.

5 Freight was paid in amount of $200 for above purchase.

6 Bought $400 of office supplies on account.

10 Sold merchandise to John Smith that cost $3,300 for $3,800. Mr. Smith paid $500 cash and put the rest on account, with term 1/15, n30.

14 Bought office furniture for $9,000. Paid $1,000 cash and signed a one year note at 6% for the balance.

19 Joey withdrew $1,000 cash.

20 Joey wrote a cheque for $200 to establish a petty cash fund.

27 Mr. Smith paid his account in full.

30 Paid in full Eastman Store for purchases on the November 4^th.

30 Received a bill from the utilities company for November utilities in the amount of $330. The amount is due December 4.

Required: Prepare general journal entries to record the transactions